| 1 | 1 | | HB252INTRODUCED |
|---|
| 2 | 2 | | Page 0 |
|---|
| 3 | 3 | | HB252 |
|---|
| 4 | 4 | | UA6UXXG-1 |
|---|
| 5 | 5 | | By Representatives Butler, Gidley |
|---|
| 6 | 6 | | RFD: County and Municipal Government |
|---|
| 7 | 7 | | First Read: 11-Feb-25 |
|---|
| 8 | 8 | | 1 |
|---|
| 9 | 9 | | 2 |
|---|
| 10 | 10 | | 3 |
|---|
| 11 | 11 | | 4 |
|---|
| 12 | 12 | | 5 UA6UXXG-1 02/05/2025 THR (L)ma |
|---|
| 13 | 13 | | Page 1 |
|---|
| 14 | 14 | | First Read: 11-Feb-25 |
|---|
| 15 | 15 | | SYNOPSIS: |
|---|
| 16 | 16 | | Under existing law, a Class IV municipality may |
|---|
| 17 | 17 | | not hire the same accountant to conduct the |
|---|
| 18 | 18 | | municipality's audit for more than three consecutive |
|---|
| 19 | 19 | | years. |
|---|
| 20 | 20 | | This bill would remove that restriction. |
|---|
| 21 | 21 | | A BILL |
|---|
| 22 | 22 | | TO BE ENTITLED |
|---|
| 23 | 23 | | AN ACT |
|---|
| 24 | 24 | | Relating to Class IV municipalities; to amend Section |
|---|
| 25 | 25 | | 11-43B-9, Code of Alabama 1975; to remove the restriction that |
|---|
| 26 | 26 | | audits of Class IV municipalities may not be conducted by the |
|---|
| 27 | 27 | | same accountant for more than three consecutive years. |
|---|
| 28 | 28 | | BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: |
|---|
| 29 | 29 | | Section 1. Section 11-43B-9, Code of Alabama 1975, is |
|---|
| 30 | 30 | | amended to read as follows: |
|---|
| 31 | 31 | | "ยง11-43B-9 |
|---|
| 32 | 32 | | The mayor shall, from time to time, shall prepare a |
|---|
| 33 | 33 | | detailed statement of all receipts and expenses of the city. |
|---|
| 34 | 34 | | At the end of each fiscal year the council shall cause the |
|---|
| 35 | 35 | | books and accounts of the city to be audited by a reputable, |
|---|
| 36 | 36 | | disinterested certified public accountant. The same accountant |
|---|
| 37 | 37 | | 1 |
|---|
| 38 | 38 | | 2 |
|---|
| 39 | 39 | | 3 |
|---|
| 40 | 40 | | 4 |
|---|
| 41 | 41 | | 5 |
|---|
| 42 | 42 | | 6 |
|---|
| 43 | 43 | | 7 |
|---|
| 44 | 44 | | 8 |
|---|
| 45 | 45 | | 9 |
|---|
| 46 | 46 | | 10 |
|---|
| 47 | 47 | | 11 |
|---|
| 48 | 48 | | 12 |
|---|
| 49 | 49 | | 13 |
|---|
| 50 | 50 | | 14 |
|---|
| 51 | 51 | | 15 |
|---|
| 52 | 52 | | 16 |
|---|
| 53 | 53 | | 17 |
|---|
| 54 | 54 | | 18 |
|---|
| 55 | 55 | | 19 |
|---|
| 56 | 56 | | 20 |
|---|
| 57 | 57 | | 21 |
|---|
| 58 | 58 | | 22 |
|---|
| 59 | 59 | | 23 |
|---|
| 60 | 60 | | 24 |
|---|
| 61 | 61 | | 25 |
|---|
| 62 | 62 | | 26 |
|---|
| 63 | 63 | | 27 |
|---|
| 64 | 64 | | 28 HB252 INTRODUCED |
|---|
| 65 | 65 | | Page 2 |
|---|
| 66 | 66 | | disinterested certified public accountant. The same accountant |
|---|
| 67 | 67 | | shall not conduct the audit for more than three consecutive |
|---|
| 68 | 68 | | fiscal years. A true summary of the annual audit report shall |
|---|
| 69 | 69 | | be published once in a newspaper of general circulation in the |
|---|
| 70 | 70 | | city. The audit report shall be submitted by the mayor to the |
|---|
| 71 | 71 | | council at its first meeting after the completion of such the |
|---|
| 72 | 72 | | report." |
|---|
| 73 | 73 | | Section 2. This act shall become effective on October |
|---|
| 74 | 74 | | 1, 2025. |
|---|
| 75 | 75 | | 29 |
|---|
| 76 | 76 | | 30 |
|---|
| 77 | 77 | | 31 |
|---|
| 78 | 78 | | 32 |
|---|
| 79 | 79 | | 33 |
|---|
| 80 | 80 | | 34 |
|---|
| 81 | 81 | | 35 |
|---|
| 82 | 82 | | 36 |
|---|